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HMRC internal manual

Customs Special Procedures Manual

Shipwork goods: completion of shipwork End-use

Goods are considered to have been assigned to their End-use when the vessel or drilling platform is transferred to a person other than the holder of the authorisation or again made available to its owner, inter alia after maintenance, repair or conversion.

Goods supplied directly on board for the purposes of equipping the vessel or platform shall be considered to have been put to the End-use at the time of such use.